On July 1, 2017, Jones Limited had the following share structure: Common shares (par $1 200, 000 authorized shares; 150, 000 issued and outstanding Contributed surplus Retained earnings $150, 000 88, 000 172, 000 Required: Complete the following table based on three independent cases involving share transactions: (Round your par value answers to 2 decimal places.) The board of directors declared and issued a 10 percent stock dividend when the share price was $8 per share The board of directors declared and issued a 100 percent stock dividend when the share price was $8 per share. The board of directors voted a 2-for-1 stock split. The share price prior to the split was $8 per share. Case 1: Case 2: Case 3: Case 1 Case 2 Case 3 Before Share Transactions After 10% Stock Dividend After 100% Stock Dividend After Stock Items Split Number of shares outstanding Par per share Common shares account 1.00 Contributed surplus 88,000 Retained Earnings Total shareholders equity 172,000